Denman v. Commissioner
United States Tax Court
Timely Filing -- Certified Mail -- Sender's Receipt -- Postmarked -- Sec. 7502(c)(2) -- Regs. Sec. 301.7502-1(c)(2), as Amended. -- The date of filing of a petition is not affected by the fact that it was sent by certified mail to the Tax Court where the sender's receipt is not postmarked.
1Opinion of the Court
OPINION.
Murdock, Judge:
An order was entered on February 24, 1961, dismissing this case for lack of jurisdiction. The petitioners, who throughout have proceeded pro se, filed a motion on March 17, 1961, to vacate that decision, and it seems appropriate to clarify the situation.
The Commissioner filed a motion on January 19, 1961, to dismiss this proceeding for lack of jurisdiction on the ground that a document “filed as the petition on April 11, 1960,” was not filed within the time prescribed by law. Attached to his motion was a copy of a notice of deficiency for 1955 and proof of the mailing…
2Cited by39 opinions
- Moffat v. CommissionerUnited States Tax Court · 1966
- Shelton v. CommissionerUnited States Tax Court · 1974
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Wood v. CommissionerUnited States Tax Court · 1964
- Mollet v. CommissionerUnited States Tax Court · 1984
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